The study describes tax competition among cantons within Swiss Confederation. In the introductory chapter the reader gets familiarized with regional division of the country. There are three levels -- Federation, cantons and municipalities. Determination of tax competence is very important - for this study especially the limitation of the tax competition space is relevant. There are the most important legislative sources mentioned. In next chapter there is balancing mechanism described which eliminates the tax load diference among swiss cantons. In the last chapter the current situation in Switzerland is confronted with tax competition theory. There is focus on five cantons in central Switzerland - the most outstanding practises of canton Obwalden are closely described.

La relation entre l’Union européenne et la Suisse est celle d’une ambivalenceentre l’intériorité et l’extériorité de la Suisse par rapport à l’Union européenne, tension querend prégnant l’effet de l’écoulement du temps. Une analyse de l’interaction entre lesubjectivisme et l’objectivisme caractérisant cette relation permet d’expliquer juridiquementcette tension, et de qualifier le développement de la relation Suisse-UE. Il existe entrel’Union européenne et la Suisse un phénomène d’objectivisation du droit, profondément liéà l’utilisation du droit de l’Union européenne pour fonder les règles applicables. Cephénomène se prolonge au niveau institutionnel : les négociations en cours visent àrenforcer l’homogénéité du droit de la relation Suisse-UE sur le droit de l’UE. Pourtant, cephénomène d’objectivisation se heurte à certaines limites : l’ensemble formé entre l’Unioneuropéenne et la Suisse ne peut prétendre qu’à un développement intrinsèquement limité,parce qu’il ne bénéficie pas d’une « idée d’oeuvre » propre, mais emprunte celle del’Union européenne. La tension résultant entre le maintien dans le temps d’un phénomèned’objectivisation et les limites inhérentes de l’objectivité possible, semble alors être lamanifestation de la liberté politique, qui se pose dans un ensemble qui se construit, sanspouvoir se déployer dans la mesure du commun. / The relationship between Switzerland and the European Union can bedescribed as a tension between the interiority and the exteriority of the former to the latter.This ambivalence is emphasised by the effect of the passage of time. The interactionbetween objectivism and subjectivism can explain both the legal analysis of this tension asthe evolution of the relationship. One can point to the existence of a legal objectivizationphenomenon linked to the use of European Union law in order to determine the applicablelaw between the two parties. This phenomenon extends to the institutional part of therelationship as well: the ongoing negotiations are to strengthen the homogeneity of the lawapplied in the EU-Switzerland relationship by aligning it on European Union law. However,the evolution of this objectivization phenomenon is limited. The evolution of thegroup/ensemble formed by the European Union and Switzerland has an innate boundaryas it is lacking its own “idée d’oeuvre”, thus following that of the European Union. Thetension between the ongoing objectivization phenomenon and its innate limits seems toreflect the issue of political liberty. As the group/ensemble is still evolving and raisespolitically related issues, political liberty cannot unfold.

The thesis defines legal status of Liechtenstein in the European Economic Area. It is divided into three consecutive chapters. The first chapter consists of two parts - general and economic characteristics of Liechtenstein. The general characteristic is based on the author's experience supported by scientific literature, while economic subchapter is based largely on statistical data. The second chapter focuses on the legal status of Liechtenstein and its position on international scene. The position is viewed from two perspectives, which affects it the most. First, from the perspective of participation in selected international organizations and second, the influence of close relationship with Switzerland. The last chapter analyses international litigation to which Liechtenstein is a party. The aim of this thesis is to define the legal relations of Liechtenstein, which forms its position, using the methods of analysis.

This thesis deals with the theme of bilateral relations between the EU and Switzerland, focusing on the current phenomenon of migration. The EU and Switzerland cooperate on bilateral sectoral basis, since Switzerland (hence the citizens of Switzerland) does not want to integrate into the European internal market to maintain its sovereignty and autonomy. Within the first series of bilateral agreements between the EU and Switzerland an agreement on free movement of persons was signed, thereby Switzerland opened its labour market to EU citizens. In February 2014, however, the citizens of Switzerland used the institution of direct democracy and adopted by a narrow majority the initiative to stop mass immigration. This step disrupted the agreement on free movement of persons and the complex negotiations started in order to solve this impasse. The aim of the thesis is to evaluate the impacts of immigration on the Swiss economy and the subsequent evaluation of the reasonableness to mitigate the immigration through a citizens' initiative.

The aim of this thesis is to describe and compare the principles and rules of the tax base of income tax from dependent activity in Portugal, Norway and Switzerland. A partial goal is to describe and compare bases for the calculation of social insurance in the above mentioned countries and also to examine the level of tax burden between the states. First, in the thesis is a description of the general income tax, structural elements of taxes and the possibility of an integration of income tax and social insurance. There is also description of types of incomes is subject to income tax from employment and social insurance in the mentioned countries. The last part of the thesis includes a comparison of the income tax base from dependent activity and calculation of the tax burden, respectively possible tax savings in the application of basic tax deductions, expenses incurred in connection with obtaining this type of income, or even tax credits. In connection with these calculations it was found that the lowest tax burden is in Portugal, due to possibilities of various tax deductions and tax credits to which international statistics do not count. Conversely, the highest tax burden is faced by Norwegian taxpayers.

The diploma thesis raises the question of how to live differently and suggests living in the Swiss city of Lausanne. The master plan contains the basic parameters, 5,500 inhabitants, 3,000 jobs, 550,000 m2 of gross floor area. Housing is in the neighborhood of the elementary school, the design of which is thus part of the assignment. Thinking about buildings is in connection with modern standards of ecological construction. The design is based on an analysis of the environment and architectural and urban considerations about how to live well and healthily. The development of the project is shown from the concept, to a more detailed solution of the facades.

The theme of the thesis is the use of a questionnaire GPOP (Golden Profiler of Personality) in international research, specifically in the Czech Republic and Switzerland. The theoretical part is devoted to the three basic thematic areas, which are interconnected through the influence of C. G. Jung: cross-cultural comparison of the Czech Republic and Switzerland, Jung's typology, from which GPOP questionnaire derives from and mid-life issues described by Jung as individuation process. The emphasis is placed mainly on various forms of cross- cultural research and cultural standards in both countries on the basis of thereof the results are interpreted. The empirical part includes a detailed description of the questionnaire method and a sample of studied people. It is followed by a quantitative study in which there are statistically compared results of the four basic dimensions GPOP test pro-bands in the Czech Republic and Switzerland. An overview of personality types in individual countries and comparison of personality differences on cross-cultural background comes after. Finally, it assesses the work with GPOP method and its application.

On the territory of the Czech Switzerland National Park took place during the Holocene significant changes in vegetation cover to the form is most enrolled medium Holocene climatic optimum when broadleaf deciduous forests expanded into Central Europe. These transformations are caused by climatic changes. However, it started the process of soil acidification to this day that caused the other variations of the vegetation composition, even the extinction a variety of species especially in sandstone areas. In addition, in the last few centuries the human impact is graduating, which more or less of the original forests changes due to agricultural and economic reasons to breed-specific and the same-aged plantations which supports the already declining species diversity and relative abundance of the undergrowth species. This work focuses on a single species, evergreen undergrowth shrub Ledum palustre which is characterized by strong demands on its habitat and indicates the specific habitat type. It grows on the upper north-facing edges of rocks with plenty of light and humidity. At these locations stores organic material thanks the favourable hydrology. This makes possible to study the use of pollen and macroremains the paleoecology of the species. On the basis of recent occurrences and the relationships...

The diploma thesis examines Děčín with its surroundings in the Middle Ages. It explores primarily the medieval roads on the borderline of Bohemia and Saxony, more specifically the left side shoreline routes between Děčín and Pirna. The reconstruction of the road network is summarized in a register of routes and a map. The locations of the findings obtained from men with detectors strikingly coincide with the routes. These findings are summed up in an attached catalogue. This coincidence implies that the detected findings might have been directly related to the routes. Attention is given to the functioning of forest complexes taking as an example a probe into the landscape on the borderline of Bohemian Switzerland and The Lusatian Mountains. Furthermore, I complete and correct some older ideas about the nature and structure of a vanished town on Mariánská louka. I put forward relative and absolute chronology of ceramics based on archaeological research conducted between 2007 and 2008. It refers to the beginnings, development and decline of the town situated on Mariánská louka. Keywords: the Middle Ages, settlement, medieval town and its hinterland, Děčín, Bohemian Switzerland, communication systems, contact studies, non-agricultural landscape

"Die Selbsttötung eines schwer leidenden Menschen ist zu rechtfertigen und eine ärztliche Begleitung bis in den Tod wünschenswert. Dies ist das Fazit der Dissertation von Herrn Forßbohm, das er vielfältig, polyperspektivisch und argumentativ wohlbegründet vorgestellt hat." Prof. Dr.Dr. Bernhard Irrgang "Die Arbeit bezieht umfassend die Forschungsliteratur ein. Sie entwickelt das existenzbezogene Problembewusstsein, das für die Problematik nötig ist. Die Analyse der Todesverdrängung bei andererseits allseitiger medialer Todespräsenz ist sehr zutreffend. [...] Die sprachkritische Ebene mit ihren normativen, ethischen Implikationen wird produktiv entwickelt. Die gesamte Analyse zeigt, wie unverzichtbar eine differenzierte, normativ-sinnkriteriale philosophische Reflexion für die Klärung der Problematik ist." Prof. Dr.Dr. Thomas Rentsch:Abkürzungsverzeichnis Vorwort Teil I Arzt-Patienten-Verhältnis bei Entscheidungen am Lebensende 1 Einleitung 2 Ärztliches Ethos und verdrängter Tod 2.1 Medizin-ethische Richtlinien 2.2 Thanatos 2.3 Sterben 2.3.1 Soziales Sterben 2.3.2 Ausgegliedertes Sterben 2.4 Tod 2.4.1 Verdrängter Tod 2.4.2 Sprachlich ausgegliederter Tod 3 Arzt-Patienten-Verhältnis 3.1 Würde 3.2 Selbstbestimmung 3.2.1 Objektives Fachwissen trifft auf subjektives biographisches Wissen 3.2.2 Informed Consent 3.2.3 Mutmaßlicher Wille und Notfälle 4 Toddefinierter Leib 4.1 Organ- und Gewebespende 4.2 Koma 4.3 Todesdefinitionen 4.4 Gefasstes Sterben zu Hause? 5 Wohin mit dem Leib – was machen mit dem Körper? 5.1 Bestattungswesen 5.2 Bestattungsgesetze in Deutschland 5.3 Leichnam 5.3.1 Sektionen, Leichenschau, Obduktion 5.3.2 Bestattungsarten 5.3.3 Kommerzialisierung des toten menschlichen Körpers? 5.3.4 „Hier ist der Ort, wo der Tod sich freut, dem Leben zu dienen“ Teil II: Austritts- und Ausschlussprinzip 6 Selbsttötung 6.1 Selbstmord und Freitod 6.1.1 Suizidratgeber 6.1.2 Suizidforen im Internet 6.2 Ethische Einwände gegen Suizid 6.2.1 Metaphysischer Einwand gegen Suizide 6.2.2 Sozialethischer Einwand gegen Suizide 6.2.3 Naturrechtlicher Einwand gegen Suizide 6.2.4 Medizinisch-psychologischer Einwand gegen Suizide 6.3 Ahndung der suizidalen Tendenzen (eines Anderen) 6.4 Bilanzsuizid 6.5 Suizidprävention um jeden Preis? 6.6 Beihilfe zum Suizid 6.6.1 Ärztliche Assistenz zum Suizid in den Niederlanden 6.6.2 Beihilfe zum Suizid in der Schweiz 7 Fremdtötungen 7.1 Terminologische Verwirrungen 7.2 Ethische Einwände gegen Fremdtötungen 7.2.1 Metaphysischer Einwand gegen Fremdtötungen 7.2.2 Sozialethischer Einwand gegen Fremdtötungen 7.2.3 Naturrechtlicher Einwand gegen Fremdtötungen 7.3 Ausnahmen vom absoluten Tötungsverbot 7.3.1 Töten aus Notwehr 7.3.2 Todesstrafe 7.3.3 Abtreibung 7.3.4 Tötung auf Verlangen Exkurs: Verzerrte Repräsentation als Argument der Diskussion um Sterbehilfe Kritikpunkte an statistischen Erhebungen Verzerrungen durch die Fragestellung Interpretierte Auswertung Dargestellte Statistik Schwierigkeiten der Statistikbefragung in der Thematik Sterbehilfe 8 Formen der Sterbehilfe 8.1 Grundsätze der ärztlichen Richtlinien zur passiven Sterbehilfe 8.2 Grundsätze der ärztlichen Richtlinien zur indirekten (aktiven) Sterbehilfe 9 Heraus aus der Grauzone - Die „praktisch wirksame Neuorientierung“ 9.1 Allgemeiner Überblick einer liberaleren juristischen Regulierung der Sterbehilfeformen in anderen Ländern 9.2 Aktive Sterbehilfe im Königreich der Niederlande 9.3 Direkte aktive Sterbehilfe 9.3.1 Grundsätze der ärztlichen Richtlinien 9.3.2 Kritische Würdigung einer konservativen Regelung der direkten aktiven Sterbehilfe 9.3.3 Kritik an der Regulierung der freiwilligen direkten aktive Sterbehilfe in den Niederlanden 10 Schluss Literatur 208